September 2009

Political stewardship accounting for good governance in Ekiti state, Nigeria

This paper aimed at analyzing the importance of stewardship accounting in government ministries in Ekiti State and the causes of mismanagement in government-sector finance. The population comprised four thousand principal officers in the sixteen local governments of Ekiti State of Nigeria out of which four hundred were stratifiedly selected from each local government. The data were gathered through questionnaires while...

Author(s): Anthony Adekunle Owojori, Ishola Rufus Akintoye and Felix Adidu

September 2009

Determinants of corporate financial reporting lag: the French empirical evidence

This paper focuses on studying why some managers of listed companies decide to disclose their financial numbers later than others who opt to publish earlier. This research concentrates on both statutory annual financial disclosures in France: the earnings announcements date and the full financial statements release date. The reporting lag is in fact a pivotal issue, since there is increasing demand from investors for...

Author(s): François Aubert